Practical UK employer guides. Written by EmployerCalculator Editorial. Reviewed against official UK sources.
Everything a first-time employer in Great Britain must do, in order: right to work check, employers' liability insurance, registering for PAYE, the day-one written statement, payroll, pension and records.
Running payroll for a single employee in the UK: register as an employer, choose free or paid payroll software, send an FPS each payday, pay HMRC by the 22nd (or quarterly), set up auto-enrolment and claim Employment Allowance. With 2026/27 costs at £12.71 an hour and £30,000.
Every statutory payment for 2026/27 in one table: SSP £123.25, SMP/SPP/SAP/ShPP/SPBP/SNCP £194.32, who qualifies, how long each is paid, the SSP daily rates and what employers can recover (92% or 109%).
What employee benefits really cost a UK employer: the benefit plus 15% Class 1A NI, the benefits that are tax- and NI-free, salary sacrifice savings, P11D deadlines and the April 2027 payrolling change.
How to work out what an employee really costs per hour: salary plus employer NI and pension, divided by paid hours or by hours actually worked after holiday. Table from the £12.71 minimum wage to £60,000.
How to run payroll for part-time staff: the weekly and monthly NI, PAYE and auto-enrolment thresholds for 2026/27, worked examples, holiday and sick pay for part-timers, and the mistakes to avoid.
How UK small businesses run payroll: register with HMRC, choose software (free Basic PAYE Tools for under 10 employees), report on or before payday, pay HMRC by the 22nd, year-end deadlines, penalties and a three-person cost example.
Statutory holiday for 2026 and 2027: 5.6 weeks (28 days), every bank holiday date for England and Wales, Scotland and Northern Ireland, part-time and irregular-hours entitlement (12.07%), carry-over and leavers.
What changed: from 6 April 2025 employer NI rose to 15% (from 13.8%) and the secondary threshold fell to £5,000 (from £9,100). See what it adds per employee — about +£866/yr at £30k and +£1,106/yr at £50k — and how Employment Allowance offsets it. Rates continue for 2026/27.
A practical framework for calculating the full employer cost of hiring in 2026/27.
Eligibility rules, payroll claiming process and worked examples for Employment Allowance in 2026/27.
What does auto-enrolment cost an employer? The minimum employer contribution is 3% of qualifying earnings (£6,240–£50,270). At £30,000 that is about £713/year, at £35,000 £863, at £50,000 £1,313. Worked examples and payroll budgeting for 2026/27.
A practical employer guide to redundancy process, statutory pay, notice and risk control for 2026/27.
Operational implications of Employment Rights Act 2025 reforms for UK employers, including the six-month unfair dismissal qualifying period from 1 January 2027, flexible working and zero-hours changes.
Employer cost of hiring in London for 2026/27. Typical salary bands, employer NI at 15%, pension and total monthly cost at common London pay levels.
Employer hiring costs in Manchester for 2026/27. Salary benchmarks across finance, tech, media and professional services, with employer NI at 15%, pension and total above-salary cost.
Employer hiring costs in Birmingham for 2026/27. Salary benchmarks across manufacturing, automotive, professional services and public sector, with employer NI, pension and total above-salary cost.
Employer cost of hiring in Scotland for 2026/27. Employer NI at 15%, Scottish income tax context, pension and total hiring costs at common Scottish salary levels.
Employer hiring costs in Leeds for 2026/27. Salary benchmarks in financial services, legal, digital and healthcare, with employer NI at 15%, pension and total above-salary cost.
Employer hiring costs in Liverpool for 2026/27. Salary benchmarks across healthcare, logistics, retail and the creative economy, with employer NI at 15%, pension and total above-salary cost.
Employer hiring costs in Bristol for 2026/27. Salary benchmarks in aerospace, tech, financial services and creative sectors, with employer NI at 15%, pension and total above-salary cost.
Employer hiring costs in Edinburgh for 2026/27. Salary benchmarks in financial services, public sector, tech and tourism, with employer NI at 15%, pension and total above-salary cost.
Employer hiring costs in Cardiff for 2026/27. Salary benchmarks across public sector, media, financial services and retail, with employer NI at 15%, pension and total above-salary cost.
What are employer on-costs? This guide explains all the costs above salary — employer NI at 15%, pension, holiday pay accrual and overheads — with worked examples for 2026/27.
Employer hiring costs in Newcastle for 2026/27. Salary benchmarks, employer NI at 15%, pension and total above-salary cost at common Newcastle pay levels.
Employer hiring costs in Sheffield for 2026/27. Salary benchmarks in manufacturing, logistics and digital sectors, employer NI at 15%, pension at 3% and total above-salary cost.
Employer hiring costs in Nottingham for 2026/27. Salary benchmarks across retail, healthcare and professional services, employer NI at 15%, pension and total above-salary cost.
Employer hiring costs in Glasgow for 2026/27. Salary benchmarks across financial services, healthcare, manufacturing and retail, with employer NI at 15%, pension and total above-salary cost.
What does it actually cost to hire your first employee in the UK? This guide covers employer NI at 15%, pension auto-enrolment, Employment Allowance and total true cost for 2026/27.
How much does a part-time employee cost a UK employer? Employer NI at 15%, pension at 3%, Employment Allowance and true cost at common part-time salary levels for 2026/27.
Employer NI is a UK-wide reserved tax — Scottish employers pay exactly the same rates as English employers. This guide explains what that means for payroll in Scotland.
Beyond salary, the true cost of an employee includes employer NI at 15%, auto-enrolment pension at 3% minimum, recruitment, and ongoing HR compliance. This guide models the total at common salary levels.
SMP is paid by the employer and reimbursed by HMRC. This guide covers rates, eligibility, reclaim rules and the 9% Small Employers' Relief compensation.
Statutory redundancy pay is based on age, weekly pay (capped at £751) and years of service. This guide explains the calculation and what employers must pay.
The Employment Allowance lets eligible employers reduce their annual employer NI bill by up to £10,500. This guide covers who qualifies, exclusions, and how to apply.
Employer hiring costs in Cambridge for 2026/27. Salary benchmarks in biotech, tech and university spin-outs, employer NI at 15%, pension and total above-salary cost.
Employer hiring costs in Oxford for 2026/27. Salary benchmarks across university, NHS, technology and professional services, employer NI at 15%, pension and total above-salary cost.
Employer hiring costs in Leicester for 2026/27. Salary benchmarks across manufacturing, logistics, NHS and tech, employer NI at 15%, pension and total above-salary cost.
Employer hiring costs in Coventry for 2026/27. Salary benchmarks across automotive, manufacturing, universities and logistics, employer NI at 15%, pension and total above-salary cost.
Employer hiring costs in Reading for 2026/27. One of the UK's highest-salary regional markets. Tech, finance and professional services benchmarks, employer NI at 15%, pension and total above-salary cost.
Employer hiring costs in Southampton for 2026/27. Salary benchmarks across port/maritime, defence, university and financial services, employer NI at 15%, pension and total above-salary cost.
Employer hiring costs in Brighton for 2026/27. Salary benchmarks across creative/digital, tech startups, media and hospitality, employer NI at 15%, pension and total above-salary cost.
Employer hiring costs in Derby for 2026/27. Salary benchmarks across Rolls-Royce, rail, NHS and logistics, employer NI at 15%, pension and total above-salary cost.
Employer hiring costs in Aberdeen for 2026/27. Salary benchmarks across oil & gas, offshore engineering, university and public sector, employer NI at 15%, pension and total above-salary cost.
Employer hiring costs in Swansea for 2026/27. Salary benchmarks across Welsh public sector, DVLA, university and growing tech scene, employer NI at 15%, pension and total above-salary cost.
How to set employee pay in 2026/27: the legal minimum, how to benchmark the market rate, and how to budget the true cost including employer NI and pension. With worked examples and a free cost calculator.
Employment Allowance 2026/27 is £10,500 a year off your employer National Insurance bill. Who can claim (two or more people paid above £5,000; single-director companies excluded), how to claim via your EPS, and worked examples.
What does auto-enrolment cost employers in 2026/27? This guide explains who must be enrolled, the minimum contribution rates, qualifying earnings, and the real cost at different salary levels.
The apprenticeship levy is 0.5% of annual pay bill above a £3m allowance. Only employers with a pay bill over £3m pay anything. This guide explains who pays, how to calculate the liability, and what non-levy employers can do instead.
SSP is £123.25 per week in 2026/27 (or 80% of average weekly earnings if lower), payable from the first day of sickness for up to 28 weeks. This guide covers when it is due, who qualifies, how long it runs and how to manage long-term absence.
UK minimum wage rates from 1 April 2026: National Living Wage £12.71 (21+), £10.85 (18–20), £8.00 (under 18 and apprentices). Full-time £12.71 = £24,784.50 a year. What changed from £12.21, accommodation offset £11.10/day and employer cost per band.
The true cost of employing someone goes well beyond their salary. Employer NI, auto-enrolment pension, recruitment, equipment and absence cover all add up. Here is how to calculate it properly.
A straight answer to how much it costs to employ someone in the UK in 2026/27 — with the maths, the common salary levels, and every cost component explained.
An Employer of Record handles UK employment obligations on your behalf. The all-in EOR cost includes salary, employer NI, pension, and the EOR service fee — here is how to model it.
Employer hiring costs in Belfast for 2026/27. Salary benchmarks across financial services, tech, public sector and professional services, with employer NI at 15%, pension and total above-salary cost.
Employer National Insurance 2026/27: 15% on each employee's pay above £5,000 a year (£96 a week), no upper limit. £25k salary = £3,000, £35k = £4,500, £50k = £6,750. Employment Allowance £10,500, under-21 and apprentice 0% rates, and the change from 13.8%/£9,100.
The full cost of employing someone in the UK in 2026/27. Employer NI at 15%, pension at 3%, worked examples at key salary levels and what drives the true cost above headline salary.
What payroll actually costs UK employers in 2026/27 — employer NI at 15%, minimum pension at 3%, statutory payments, and worked examples from NLW to £100k salary.
Employer hiring costs in York for 2026/27. Salary benchmarks across tourism, professional services, finance and the NHS, with employer NI at 15%, pension and total above-salary cost.
Employer hiring costs in Norwich for 2026/27. Salary benchmarks across financial services, food manufacturing, healthcare and the creative sector, with employer NI at 15% and pension.
Employer hiring costs in Portsmouth for 2026/27. Salary benchmarks across defence, maritime, NHS and technology, with employer NI at 15%, pension and total above-salary cost.
Employer hiring costs in Milton Keynes for 2026/27. Salary benchmarks across logistics, financial services, technology and retail, with employer NI at 15%, pension and total above-salary costs.
Employer hiring costs in Exeter for 2026/27. Salary benchmarks in public sector, technology, financial services and healthcare, with employer NI at 15% and total above-salary cost.
Employer hiring costs in Hull for 2026/27. Salary benchmarks across port and logistics, offshore energy, healthcare and manufacturing, with employer NI at 15% and total above-salary cost.
Employer hiring costs in Bath for 2026/27. Salary benchmarks across technology, professional services, tourism, higher education and the NHS, with employer NI at 15% and total above-salary cost.
Employer hiring costs in Bournemouth for 2026/27. Salary benchmarks across financial services, digital media, tourism, NHS and higher education, with employer NI at 15% and total above-salary cost.
Employer hiring costs in Dundee for 2026/27. Salary benchmarks across life sciences, digital games, NHS Tayside and higher education, with employer NI at 15% and total above-salary cost.
Employer hiring costs in Luton for 2026/27. Salary benchmarks across airport and aviation, manufacturing, logistics, healthcare and professional services, with employer NI at 15% and total above-salary cost.
Written and reviewed by James Whitfield and the editorial team.
Every figure is checked against current HMRC and GOV.UK guidance and reviewed for the 2026/27 tax year. We explain the numbers in plain English with worked examples. Editorial standards · About us
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